Green Day Hardware Company's payroll for November 2014 is summarized below.

At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.5%. The FICA rate is 7.65% on an employee's wages to $110,100 and 1.45% in excess of $110,100. Of the $188,000 wages subject to FICA tax, $20,000 of the sales wages is in excess of $110,100. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,000 for factory, $7,000 for sales, and $6,000 for administrative
Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes.

Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due Federal State S120,000 S40,000 S40,000 Factory 32,000 Sales 4,000 4,000 Administrative 36,000 Total S188,000 $44,000 $44,000